The tariff classification of a cell phone back cover shell from China

N234603 November 15, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Stephen J. Leahy Law Office of Stephen J. Leahy 175 Derby Street, Suite 9 Hingham, MA 02043 RE: The tariff classification of a cell phone back cover shell from China Dear Mr. Leahy: In your letter dated October 17, 2012, on behalf of National Distribution Warehouse, you requested a tariff classification ruling. A sample was provided with your letter. The product is a rigid plastic shell designed to snap onto the back of a cell phone. It is composed of molded plastics, and it is printed with a decorative pattern. The shell is essentially flat with two curved sides to enclose the two long edges of the phone. The back incorporates a small oval cut-out for the camera lens and one of the curved sides incorporates a cut-out to provide access to the volume controls. The shell does not have transverse sides to protect the short edges of the phone, and it does not extend over any portion of the front of the phone, leaving the entire face and two sides of the phone completely exposed. The applicable subheading for the cell phone back cover shell will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division